# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十九条 (Article 19) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号 - English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十九条 (Article 19)（貸倒れの事実を証する書類及びその保存） — address `art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19 - e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十九条（貸倒れの事実を証する書類及びその保存） — Documents Evidencing the Fact of Bad Debt and Their Retention caption: machine translation, not official art-19 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19 **第一項** 法第三十九条第一項の規定の適用を受けようとする事業者は、同項に規定する債権につき同項に規定する事実が生じたことを証する書類を整理し、同項に規定する領収をすることができないこととなつた日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。 art-19/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19/par-1 A business operator seeking to have Article 39, paragraph (1) of the Act apply must organize documents evidencing that the facts prescribed in that paragraph have arisen with respect to the claim prescribed in that paragraph, and retain them at the place for tax payment or the location of the office, place of business, or similar place relating to the transaction for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed from the day following the last day of the taxable period that includes the day on which it became unable to collect as prescribed in that paragraph. machine translation, not official --- ## Cites - art-19/par-1: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 第二十三条の三第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-3/par-1 - 消費税法施行規則 第二十九条第一項（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-29/par-1 - 消費税法施行規則 附則第二条第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-2/par-1 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-014, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06